ESCI
EVOLVING S CORPORATION ISSUES - ADVANCED PLANNING
Now accepted for CFP®, CLU, and ChFC continuing education credit!
This course goes beyond the basics and addresses important practical issues that an experienced practitioner must know. Even if you have attended other S corporation courses, you will learn something new in this course.
Major topics include:
- Cases, rulings, and tax law changes affecting S corporations
- Latest developments in depreciation and amortization
- Compensation planning in S corporations, including limitations in a family-controlled business
- Acquisitions by and of S corporations, including the QSub
- Use of redemptions
- Planning for the liquidation of an S corporation
- Stock basis: Loss limitations, AAA, and distribution issues
- Estate planning for S corporation shareholders, including buy-sell agreements, QSubs, ESBTs, and uses of life insurance
- Timing of cash and property distributions
- Subsidiary operations
- Selected state issues
- Effect of tax legislation; is now the time for the §1368(e)(3) election?
- Are further major changes coming to Subchapter S?
Designed for: All practitioners and controllers who have attended a basic S corporation course and want to understand more complex issues and their practical implications.
Level of knowledge: Intermediate/Advanced
Field of study: Taxation
Please note:
This
course is included as part of the Tax Management
of Business Operations in the Surgent McCoy CPE, LLC Integrated
Tax Curricula for CPAs in Public Accounting
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